Artículo 81. IAS 12 Paragraph 81

The following shall also be disclosed separately: (a) the aggregate current and deferred tax relating to items that are charged or credited directly to equity (see paragraph 62A ); [ Refer: paragraphs 58 and 61⁠–⁠65 ] (ab) the amount of income tax relating to each component of other comprehensive income (see paragraph 62 and paragraph 93 of IFRS 18 ); (b) [deleted] (c) an explanation of the relationship between tax expense (income) and accounting profit in either or both of the following forms: (i) a numerical reconciliation between tax expense (income) and the product of accounting profit multiplied by the applicable tax rate(s), [ Refer: paragraphs 46⁠–⁠52A ] disclosing also the basis on which the applicable tax rate(s) is (are) computed; or (ii) a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed; [ Refer: Illustrative Examples: Illustrative computations and presentation example 2 ] (d) an explanation of changes in the applicable tax rate(s) compared to the previous accounting period; [ Refer: Illustrative Examples: Illustrative computations and presentation example 2 ] (e) the amount (and expiry date, if any) of deductible temporary differences , unused tax losses, and unused tax credits for which no deferred tax asset is recognised in the statement of financial position; (f) the aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised (see paragraph 39 ); (g) in respect of each type of temporary difference, and in respect of each type of unused tax losses and unused tax credits: (i) the amount of the deferred tax assets and liabilities recognised in the statement of financial position for each period presented; (ii) the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amounts recognised in the statement of financial position; [ Refer: Illustrative Examples: Illustrative computations and presentation example 2 ] (h) in respect of discontinued operations, the tax expense relating to: (i) the gain or loss on discontinuance; and (ii) the profit or loss of the discontinued operation for the period, together with the corresponding amounts for each prior period presented; [ Refer: IFRS 5 paragraph 33(b) ] (i) the amount of income tax [ Refer: paragraph 2 ] consequences of dividends to shareholders of the entity that were proposed or declared before the financial statements were authorised for issue, but are not recognised as a liability in the financial statements; [ Refer: IFRS 18 paragraph 132 IAS 10 paragraphs 12 and 13 ] (j) if a business combination in which the entity is the acquirer causes a change in the amount recognised for its pre‑acquisition deferred tax asset (see paragraph 67 ), the amount of that change; and (k) if the deferred tax benefits acquired in a business combination are not recognised at the acquisition date but are recognised after the acquisition date (see paragraph 68 ), a description of the event or change in circumstances that caused the deferred tax benefits to be recognised.